Faktory hospodaření obcí a jejich vazba na rozpočtové určení daní

Abstract

The dissertation deals with financial aspects of existence of municipalities. Specially, the dissertation deals with municipality expenditure and factors that affect municipal expenditure. Then, the main factors can be designed as distribution criteria for municipalities in the Czech tax assignment system. The dissertation works with the assumption that factors affecting the municipality expenditure to be used as criteria for distribution of shared tax and thus for obtaining a large amount of financial revenue. The aim of dissertation is to set out the main factors which affect the financial management of municipalities and which should be included as redistributive criteria of tax sharing systém for municipalities in the Czech Republic; in this context, to assess the set out main factors in relation to redistributive criteria of the current tax sharing system (in force since the beginning of 2013). Correlation and regression analysis are the basic methods used in the dissertation. The influence of number of municipality inhabitants and various factors on municipality expenditure in pre-defined expenditure areas (roads, transport services, education, municipal services and local development, security and protection of territory and population and local public administration) was analyzed with them. On the basis of the analysis results, factors which demonstrably affect the financial management of municipalities are identified. Specific changes of the Czech tax assignment system are derived from these factors. The first change admits two options; the first option of change is to substitute the criterion of municipality included area for criterion of municipality urban area, the second option of change is to substitute criteria of municipality simple populations and municipality included area for the criterion municipality population density calculated in terms of municipality urban area. The second change is to substitute the criterion of number of pupils in nursery and primary schools for criterion of number of classrooms in nursery and primary schools. Another proposed change is to add to the motivational criteria (the residence of entrepreneurs in the municipality and number of employees in the municipality) the criterion of number of buildings in the municipality.